中国税收返还制度述评  

A Review of China’s Tax Rebate System

作　　者：安明友[1] 刘若冰 AN Ming-you;LIU Ruo-bing(School of Taxation,Jilin University of Finance and Economics,Changchun 130117,China)

机构地区：[1]吉林财经大学税务学院,吉林长春130117

出　　处：《税务与经济》2021年第5期49-54,共6页Taxation and Economy

摘　　要：税收返还制度作为我国分税制改革中的一项辅助配套制度,其初衷旨在维护地方既得利益的前提下顺利推进分税制改革。税收返还制度在我国历次税制改革中发挥了巨大的作用,为我国财政体制的规范和稳定做出了重要贡献,使得分税制改革稳步推进,促使我国财政体制不断完善优化,给我国经济的持续健康发展提供了保障。虽然近年来我国税收返还在地方财政中发挥的作用越来越小,但其总体规模却在不断扩大。这说明税收返还制度的实施是成功的,它完成了自己的历史使命:既使中央能集中更多的财力增强宏观调控能力,又让地方保持了发展经济的积极性。The tax rebate system is an auxiliary system in the reform of the tax distribution system in China.Its original intention is to smoothly advance the tax distribution system reform on the premise of safeguarding the local vested interests.The tax rebate system has played a huge role in China’s previous tax reforms,and has made great contributions to the standardization and stability of the fiscal system in China.Owning to this reform,the tax distribution system reform steadily advances,promoting the continuous improvement and optimization of the fiscal system,and providing protection for the sustainable and healthy development of China’s Economy.Although the tax rebate has played less important role in local finance in recent years,its overall scale has continued to expand.This shows that the implementation of the tax rebate system has been successful,and it has fulfilled its historical mission:it not only enables the central government to concentrate more financial resources to enhance its macro-control capabilities,but also allows local governments to maintain the enthusiasm for economic development.

关 键 词：税收返还 分税制 财政关系 

分 类 号：F810.42[经济管理—财政学]